Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
19(1) |
File No. 5-8944 |
|
D. Turner |
|
(613) 957-2094 |
November 17, 1989
Dear Sirs:
Re: Corporation Tax Enquiry
We are writing in reply to your letter of October 2, 1989 regarding the exporting and importing of watches from Hong Kong to Canada. Please find enclosed a copy of the T2 Corporate Income Tax Guide for 1988. As Revenue Canada, Taxation is only responsible for the administration of Income Taxes, we are forwarding a copy of your letter to Revenue Canada, Customs and Excise in order that they may respond to the questions contained in your letter.
We trust this information will be of assistance.
for Director Business and General DivisionSpecialty Rulings Directorate Legislative and IntergovernmentalAffairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1989
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1989